Impactul TVA încasat la bpn din operațiunile de import-export

Abstract

In the 20th century, indirect taxation experienced a new impetus, probed with the appearance of new taxes and indirect taxation techniques, among which the value added tax stands out. The purpose of the research is to study the aspects related to the mechanism of determining the fiscal obligation regarding VAT in the general system of taxation, especially in the application of this tax to the import/export of goods, as well as the collection of taxes by customs units within these two regimes. We will be able to observe the impact of the collection of this tax by the Customs Service in the formation of the state budget, as well as its major importance for the entire economy. Being managed in a good manner can bring positive effects for the Republic of Moldova. One of the advantages of applying VAT is for the country to increase its economic potential as well as to maintain the development of international relations for change, thereby to restore its global reputation as developed country. DOI: https://doi.org/10.53486/sstc.v2.11; CZU: 336.226.322:339.56; JEL: H21, H25, H30, H61